-
2
-
-
0040837861
-
The role of uncertainty qualifications: Evidence to support the tentative conclusions of the Cohen Commission
-
Alderman, C. W. 1977. The role of uncertainty qualifications: Evidence to support the tentative conclusions of the Cohen Commission. Journal of Accountancy 144 (5): 97-100.
-
(1977)
Journal of Accountancy
, vol.144
, Issue.5
, pp. 97-100
-
-
Alderman, C.W.1
-
3
-
-
0002742759
-
An empirical evaluation of accounting income numbers
-
Ball, R., and P. Brown. 1968. An empirical evaluation of accounting income numbers. Journal of Accounting Research 6 (2): 159-78.
-
(1968)
Journal of Accounting Research
, vol.6
, Issue.2
, pp. 159-178
-
-
Ball, R.1
Brown, P.2
-
4
-
-
0041152516
-
The communicative effectiveness of consistency exceptions
-
Baskin, E. 1972. The communicative effectiveness of consistency exceptions. Accounting Review 41 (January): 38-51.
-
(1972)
Accounting Review
, vol.41
, Issue.JANUARY
, pp. 38-51
-
-
Baskin, E.1
-
7
-
-
0012343579
-
Qualified audit reports and costly contracting
-
Chan, Y. K., and T. S. Walter. 1996. Qualified audit reports and costly contracting. Asia Pacific Journal of Management 13 (January): 37-63.
-
(1996)
Asia Pacific Journal of Management
, vol.13
, Issue.JANUARY
, pp. 37-63
-
-
Chan, Y.K.1
Walter, T.S.2
-
8
-
-
84993026158
-
-
Working paper, City University of Hong Kong
-
Chen, C. J. P., S. M. Chen, and X. Su. 2000. Profitability regulation, earnings management and modified audit opinions: Evidence from China. Working paper, City University of Hong Kong.
-
(2000)
Profitability Regulation, Earnings Management and Modified Audit Opinions: Evidence from China
-
-
Chen, C.J.P.1
Chen, S.M.2
Su, X.3
-
9
-
-
77249162663
-
A comparison of reported earnings under Chinese GAAP versus IAS: Evidence from the Shanghai Stock Exchange
-
Chen, C. J. P., F. A. Gul, and X. Su. 1999. A comparison of reported earnings under Chinese GAAP versus IAS: Evidence from the Shanghai Stock Exchange. Accounting Horizons 13 (2): 91-111.
-
(1999)
Accounting Horizons
, vol.13
, Issue.2
, pp. 91-111
-
-
Chen, C.J.P.1
Gul, F.A.2
Su, X.3
-
10
-
-
0003559593
-
-
Cambridge: Cambridge University Press
-
Cheng, H. 1986. Analysis of panel data. Cambridge: Cambridge University Press.
-
(1986)
Analysis of Panel Data
-
-
Cheng, H.1
-
11
-
-
0000370142
-
The effect of qualified audit opinion on earnings response coefficients
-
Choi, S. K., and D. C. Jeter. 1992. The effect of qualified audit opinion on earnings response coefficients. Journal of Accounting and Economics 14 (2 & 3): 229-47.
-
(1992)
Journal of Accounting and Economics
, vol.14
, Issue.2-3
, pp. 229-247
-
-
Choi, S.K.1
Jeter, D.C.2
-
12
-
-
0011575047
-
Qualified audit opinions and share prices - An investigation
-
Chow, C. W., and S. J. Rice. 1982. Qualified audit opinions and share prices - An investigation. Auditing: A Journal of Practice and Theory 1 (Winter): 35-53.
-
(1982)
Auditing: A Journal of Practice and Theory
, vol.1
, Issue.WINTER
, pp. 35-53
-
-
Chow, C.W.1
Rice, S.J.2
-
13
-
-
0347721425
-
-
Beijing: China Financial and Economic Publishing House
-
CICPA Auditing Standard Committee. 1996. Explanation of independent auditing standards. Beijing: China Financial and Economic Publishing House.
-
(1996)
Explanation of Independent Auditing Standards
-
-
-
15
-
-
0347721419
-
-
Working paper, Lingnan College, Hong Kong
-
DeCelles, M., R. A. Maschmeyer, and W. G. Zhang. 1996. China's evolving market-oriented auditing system: A regulatory analysis. Working paper, Lingnan College, Hong Kong.
-
(1996)
China's Evolving Market-oriented Auditing System: A Regulatory Analysis
-
-
DeCelles, M.1
Maschmeyer, R.A.2
Zhang, W.G.3
-
16
-
-
0033473614
-
The impact of improved auditor independence on audit market concentration in China
-
San Diego, CA
-
DeFond, M. L., T. J. Wong, and S. Li. 1999. The impact of improved auditor independence on audit market concentration in China. Paper presented at the 1999 American Accounting Association Annual Meeting, San Diego, CA.
-
(1999)
1999 American Accounting Association Annual Meeting
-
-
DeFond, M.L.1
Wong, T.J.2
Li, S.3
-
17
-
-
0003153537
-
Qualified audit opinions and stock prices: Information content, announcement dates, and concurrent disclosures
-
Dodd, P., N. Dopuch, R. Holthausen, and R. Leftwich. 1984. Qualified audit opinions and stock prices: Information content, announcement dates, and concurrent disclosures. Journal of Accounting and Economics 6 (April): 3-38.
-
(1984)
Journal of Accounting and Economics
, vol.6
, Issue.APRIL
, pp. 3-38
-
-
Dodd, P.1
Dopuch, N.2
Holthausen, R.3
Leftwich, R.4
-
18
-
-
0002251978
-
Abnormal stock returns associated with media disclosures of "subject to" qualified audit opinions
-
Dopuch, N., R. Holthausen, and R. Leftwich. 1986. Abnormal stock returns associated with media disclosures of "subject to" qualified audit opinions. Journal of Accounting and Economics 8 (June): 93-118.
-
(1986)
Journal of Accounting and Economics
, vol.8
, Issue.JUNE
, pp. 93-118
-
-
Dopuch, N.1
Holthausen, R.2
Leftwich, R.3
-
19
-
-
0011640033
-
Qualified audit reports: Their impact on investment decisions
-
Firth, M. A. (1978). Qualified audit reports: Their impact on investment decisions. Accounting Review 53 (3): 642-50.
-
(1978)
Accounting Review
, vol.53
, Issue.3
, pp. 642-650
-
-
Firth, M.A.1
-
20
-
-
0007130835
-
-
Working paper, Chinese University of Hong Kong
-
Haw, I. M., D. Qi, W. Wu, and W. G. Zhang. 1998. Earnings management of listed firms in response to security regulations in China's emerging capital market. Working paper, Chinese University of Hong Kong.
-
(1998)
Earnings Management of Listed Firms in Response to Security Regulations in China's Emerging Capital Market
-
-
Haw, I.M.1
Qi, D.2
Wu, W.3
Zhang, W.G.4
-
21
-
-
0002623640
-
The effect of sequential information releases on the variance of price changes in an intertemporal multi-asset market
-
Holthausen, R. W., and R. E. Verrecchia. 1988. The effect of sequential information releases on the variance of price changes in an intertemporal multi-asset market. Journal of Accounting Research 26 (Spring): 82-106.
-
(1988)
Journal of Accounting Research
, vol.26
, Issue.SPRING
, pp. 82-106
-
-
Holthausen, R.W.1
Verrecchia, R.E.2
-
22
-
-
0347721417
-
Quality of financial reports must be improved
-
September 21
-
Jiefang Daily. 1999. Quality of financial reports must be improved. September 21, 2.
-
(1999)
Jiefang Daily
, pp. 2
-
-
-
23
-
-
0347721397
-
An assessment of individual investor reaction to certain qualified audit opinions
-
Keller, S. B. 1983. An assessment of individual investor reaction to certain qualified audit opinions. Auditing: A Journal of Practice & Theory 1 (3): 1-22.
-
(1983)
Auditing: A Journal of Practice & Theory
, vol.1
, Issue.3
, pp. 1-22
-
-
Keller, S.B.1
-
24
-
-
0000023612
-
On the usefulness of earnings and earnings research: Lessons and directions from two decades of empirical research
-
Lev, B. 1989. On the usefulness of earnings and earnings research: Lessons and directions from two decades of empirical research. Journal of Accounting Research 27 (Supplement): 153-92.
-
(1989)
Journal of Accounting Research
, vol.27
, Issue.SUPPL.
, pp. 153-192
-
-
Lev, B.1
-
25
-
-
0001514749
-
Market-based empirical research in accounting: A review, interpretation, and extension
-
Lev, B., and J. Ohlson. 1982. Market-based empirical research in accounting: A review, interpretation, and extension. Journal of Accounting Research 20 (Supplement): 249-329.
-
(1982)
Journal of Accounting Research
, vol.20
, Issue.SUPPL.
, pp. 249-329
-
-
Lev, B.1
Ohlson, J.2
-
27
-
-
0001810902
-
The information content of audit qualifications
-
Loudder, M. L., I. K. Khurana, R. B. Sawyers, C. Cordery, C. Johnson, J. Lowe, and R. Wunderle. 1992. The information content of audit qualifications. Auditing: A Journal of Practice & Theory 11 (January): 69-82.
-
(1992)
Auditing: A Journal of Practice & Theory
, vol.11
, Issue.JANUARY
, pp. 69-82
-
-
Loudder, M.L.1
Khurana, I.K.2
Sawyers, R.B.3
Cordery, C.4
Johnson, C.5
Lowe, J.6
Wunderle, R.7
-
28
-
-
0031480421
-
A theoretical examination of the market reaction to auditors' qualifications
-
Melumad, N.D., and A. Ziv. 1997. A theoretical examination of the market reaction to auditors' qualifications. Journal of Accounting Research 35 (2): 239-56.
-
(1997)
Journal of Accounting Research
, vol.35
, Issue.2
, pp. 239-256
-
-
Melumad, N.D.1
Ziv, A.2
-
29
-
-
0011656871
-
On the financial disclosure and the behavior of security prices
-
Ohlson, J. 1979. On the financial disclosure and the behavior of security prices. Journal of Accounting and Economics 1 (3): 211-32.
-
(1979)
Journal of Accounting and Economics
, vol.1
, Issue.3
, pp. 211-232
-
-
Ohlson, J.1
-
30
-
-
21844521994
-
A model of accrual measurement with implications for the evolution of book-to-market ratio
-
Ryan, S. 1995. A model of accrual measurement with implications for the evolution of book-to-market ratio. Journal of Accounting Research 33 (1): 95-112.
-
(1995)
Journal of Accounting Research
, vol.33
, Issue.1
, pp. 95-112
-
-
Ryan, S.1
-
31
-
-
0347090937
-
Further systematize operations of listed companies
-
April 3
-
Securities Times. 1999. Further systematize operations of listed companies. April 3, 1.
-
(1999)
Securities Times
, pp. 1
-
-
-
32
-
-
0345829594
-
-
What do explanatory notes explain? April 16
-
Shanghai Securities News. 1999. What do explanatory notes explain? April 16, 2.
-
(1999)
Shanghai Securities News
, pp. 2
-
-
-
33
-
-
0347090940
-
Disclosure of accounting information and semi-strong efficiency: An empirical analysis of the Chinese market
-
Shen, Y. F. 1996. Disclosure of accounting information and semi-strong efficiency: An empirical analysis of the Chinese market. Accounting Research [in Chinese] 1: 14-17.
-
(1996)
Accounting Research [In Chinese]
, vol.1
, pp. 14-17
-
-
Shen, Y.F.1
-
34
-
-
0347721413
-
Relationship between market efficiency and accounting information
-
Sun, Z., W. G. Zhang, and Q. Y. Zhou. 1997. Relationship between market efficiency and accounting information. Accounting Research [in Chinese] 3: 2-12.
-
(1997)
Accounting Research [In Chinese]
, vol.3
, pp. 2-12
-
-
Sun, Z.1
Zhang, W.G.2
Zhou, Q.Y.3
-
36
-
-
0346460591
-
An analysis of market efficiency in China
-
Wu, S. N. 1996. An analysis of market efficiency in China [in Chinese]. Journal of Economics Research 4.
-
(1996)
Journal of Economics Research
, vol.4
-
-
Wu, S.N.1
-
37
-
-
0347090934
-
An empirical analysis on earnings announcements, price changes and market efficiency
-
Wu, S. N., and Z. G. Huang. 1997. An empirical analysis on earnings announcements, price changes and market efficiency. Accounting Research [in Chinese] 4: 12-17.
-
(1997)
Accounting Research [In Chinese]
, vol.4
, pp. 12-17
-
-
Wu, S.N.1
Huang, Z.G.2
-
38
-
-
0041106824
-
Qualified opinions and unqualified opinions with explanations: No significant differences in their nature
-
April 20
-
Xu, H. Y. 1998. Qualified opinions and unqualified opinions with explanations: No significant differences in their nature [in Chinese]. China Securities Daily, April 20, 2.
-
(1998)
China Securities Daily
, pp. 2
-
-
Xu, H.Y.1
|